Berghain (Berghain) with a high call rate as "the world's best club" will be certified as a cultural facility
Night club in Berlin, Germany with high calling number in the world "Berghain (Berghain)"Got the guarantee of the German government" an important facility of cultural value. "
High culture club: Berghain secures same tax status as Berlin concert venues
The club Berghain in Berlin, Germany has a reputation as a world-class club from the artists and sounds that appear and is known as the center of techno music. You can check the inside of Berghain with the following movie.
Germany Berlin BERGHAIN club situation Berlin Deutschland - YouTube
A common tax system is adopted in EU Member States, and VAT (Value Added Tax) imposes a high tax rate of 19%. However, Member States can adopt their own tax system for everyday items such as foods, medical equipment, facilities with high cultural value, etc. The German government will deal with classical music concert halls and museums that are recognized as having high cultural value , 7% is adopted as a preferential tax system.
Until 2008 Berghain was applied with a reduced tax rate of 7% similar to other concert halls, but the German tax authorities said, "Berghain has no stage, clapping from the audience at the beginning and end of the performance of the music Because Berghain is not just a concert hall but a mere entertainment facility because it is not, etc., it is judged that we can not receive the benefit of the alleviation tax system, 19% VAT is applied and it is more expensive than before We have decided to levy tax.
Berghain who disputed the judgment of this National Tax Agency said, "Tobias Rap, a journalist who is familiar with club culture,Lost and Sound: Techno, Berlin and the Easyjetset"DJ's performance (in Berghain) should be evaluated as an orchestra rather than a conductor", based on the fact that it is evaluated as "an orchestra", a 7% reduction tax system is adopted as with the concert hall of classical music It was claimed that it should be done.
In response to this conflict, on 11th September 2016, the Brandenburg Financial Court of Cottbus City, based on pure value as a club of Berghain, recognized a facility of cultural value and a 7% preferential tax system I decided to accept it. In other words, the cultural value of the club got a certificate by the court. However, it is underlined in the decision-making theme that Berghain receives the reduced tax rate only, and that other clubs do not automatically take the same measures automatically.